Bill · S. 1865· Senate(119-S-1865)
Tanning Tax Repeal Act of 2025
- Introduced
- 5/22/2025
- Last activity
- 5/22/2025 — Read twice and referred to the Committee on Finance.
- Sponsored by
- Rand Paul
- Cosponsors
- - 4 - 0
- Introduced
- In Committee
What this bill would do
This bill, known as the "Tanning Tax Repeal Act of 2025," aims to amend the Internal Revenue Code of 1986. The primary purpose is to repeal the existing excise tax on indoor tanning services. If passed, the changes would take effect for services performed after the date the Act is enacted. This legislation was introduced by Mr. Paul and several others.
Yes· 3 of 13
Would business owners be better off under this?+5
Business owners in the tanning industry benefit from lower tax liabilities.
Does this cut taxes for small businesses?+5
Removing the excise tax reduces the tax burden on small business owners operating tanning services.
Does this make it easier to run a small business?+5
Small businesses in the tanning industry benefit from the removal of the excise tax.
The opposite
Does this reduce what the federal government owes?-1
Repealing a tax revenue source will slightly decrease federal revenue.
Does this make the government pay for what it commits to?-1
The repeal results in a loss of federal tax revenue.
Does this give the federal government more power?-1
While it reduces a specific tax, the federal government's role in taxing the industry is being diminished.
Who it would affect, and how
Potential Positive Impacts for People
- Repeal of Excise Tax: By striking the chapter related to the current tax, the bill would remove the excise tax on indoor tanning services (Section 2(a)). This could result in lower costs for consumers seeking these services.
Potential Negative Impacts for People
- No negative impacts are explicitly mentioned in the text.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Demographic And Interest Groups
- Good For Business Owners+5Good For Middle Class Households+2Good For High Income Households+1Good For Men+1Good For Middle Aged+1Good For Students+1Good For Women+1Good For Young Adults+1
- Economy And Finance
- Improves Small Business Support+5Reduces Small Business Taxes+5Reduces Middle Class Taxes+3Improves Economic Growth+1Increases Job Creation+1Improves Fiscal Responsibility-1Reduces National Debt-1
- Governance And Ideology
- Increases Federal Power-1
- 6/17/2025
- 1 Cosponsor added.
- 5/22/2025
- Read twice and referred to the Committee on Finance.
- 3 Cosponsors added.
- Introduced in Senate
One bill Congress.gov lists as related to this one — companions in the other chamber, earlier versions, and bills this one absorbed or was folded into.
Ted BuddRepublican · North Carolina
Kevin CramerRepublican · North Dakota
Ted CruzRepublican · Texas
Pete RickettsRepublican · Nebraska